Materiaol cost
  • FIFO, LIFO & AVCO
  • EOQ
Labour cost
  • Basic & Overtime premium
Overheads
  • Allocation, apportionment & reapportionment
  • OAR: over & under absorption
Activity based costing & absorption costing
  • Activity based costing VS absorption costing
Budget & variance
  • Fixed & flexible budget with variance
Manufacturing accounts
  • Manufacturing accounts with PUP
Break even point/CVP analysis
  • BEP
Markup & margin
  • Converting markup into margin & vis versa